2011 (8) TMI 904 - AT - Service Tax

Notification No. 41/2007-S.T - Refund - It is well settled that a notification, unless it is clarificatory in nature, will only be prospective and will take effect only from the date of issue of notification - Decided against the assessee

Summary

The Appellate Tribunal CESTAT, Chennai ruled that the claim for refund on goods exported availing drawback of Service tax was not admissible for the period April - June, 2008. The amendment to Notification No. 41/2007-S.T. dated 6-10-2007, which omitted the condition of non-availment of drawback, could not be applied retrospectively. Therefore, the benefit under the notification was denied to the assesses who had availed duty drawback on export. The impugned orders were set aside, and the appeals of the Revenue were allowed.